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    題名: 以C-Score衡量會計穩健性在台灣的適用性
    作者: 王貞靜;潘虹華;戚務君
    貢獻者: 淡江大學會計學系
    關鍵詞: 盈餘穩健性;資訊不對稱;銀行新增貸款利率
    Accounting conservatism;lnformation asymmetry;Bank loan pricing
    日期: 2012-12
    上傳時間: 2014-09-15 13:29:46 (UTC+8)
    出版者: 臺北市:臺灣會計教育基金會
    摘要: 為解決Basu (1997)模型無法衡量個別公司跨年度的條件穩健性程度,Khan and Watts(2009)建構了一套得以估計跨公司與跨期間的會計穩健性估計式(以下簡稱為C-Score)。為提供該估計式於臺灣適用性的證據,本文首先依循Khan and Watts(2009)的驗證程序,實證C-Score在臺灣與其他穩健指標具有共同性;接著利用C-Score再驗證LaFond and Watts(2008)之主張穩健會計具有減緩企業資訊不對稱的效果,在臺灣同樣亦具有該功能與角色。最後,我們發現C-Score與企業債務資金成本呈現負向的關聯性。整體而言,本文提供臺灣證據支持C-Score的跨國適用性,並提供如何應用該估計值的實證分析。
    To overcome a limitation of Basu's model (1997), with which researchers cannot examine the cross-sectional variation of asymmetric timeliness of earnings among firms, Khan and Watts (2009) estimate C-Score, which is a firm-year measure of conservative accounting, for Iisted firms in the U.S. Because the applicability of C-Score to non-U .S. firms has not been established, the first aim of the present paper is therefore to validate the application of C-Score to Taiwan companies. Second, using the measure, we confirm the theory that accounting conservatism can alleviate the problems of information asymmetry, using a more parsimonious model than the complex Basu-based method used in LaFond and Watts (2008). In addition, we use C-Score to show that conservative accounting decreases the cost of private debt. In sum, using Taiwan data, this paper replicates Khan and Watts by proving the applicability of C-Score, reproduces the findings of LaFond and Watts with a much more parsimonious model, and generates a novel application of C-Score.
    關聯: 會計審計論叢=Review of Accounting and Auditing Studies 2(2),頁1-31
    顯示於類別:[會計學系暨研究所] 期刊論文

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